Probate Tax

When is Probate Tax payable?

For a death which occurred between 18 June 1993 and 5 December 2000, Probate Tax is payable at the time the Inland Revenue Affidavit is presented to Revenue. Both the Probate Tax Self-Assessment Form PT1 and Form PT2 must be completed in duplicate and presented at the same time. These forms must be completed whether or not there is any liability to the tax.

Interest at 1% per month or part of a month is chargeable after nine months from the date of death if payment has not been received. Such interest which may accrue cannot exceed the amount of the tax due.

Forms should be submitted to:

Revenue Commissioners
Personal Division
Capital Acquisitions Tax (Probate Tax)
9/15 Upper O’Connell Street
Dublin 1
D01 YT32

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